Mackay Construction Ltd. v. The Queen, 89 DTC 5097 (FCTD) -- summary under Section 169

The taxpayer unsuccessfully appealed to the Tax Court after the Minister had issued a notice of confirmation without the taxpayer first filing a notice of objection. The Federal Court had jurisdiction to hear the appeal of the taxpayer from the Tax Court decision because the issuing of the notice of confirmation was a fresh step prescribed by statute which could be the foundation of an appeal to the Tax Court, and because, in any event, the Federal Court's jurisdiction was founded upon a decision of the Tax Court having been rendered and a procedural defect which occurred prior to that time was not relevant.